2022-11-15T11:47:14-06:00 2021-12-31 521392008 GELMAN ROSENBERG & FREEDMAN 4550 MONTGOMERY AVE SUITE 800N BETHESDA MD 208142930 990 2021-01-01 520808385 US NAVAL SEA CADET CORPS USNA 7032436910 2300 WILSON BOULEVARD 200 ARLINGTON VA 222015435 ANDREW LENNON EXECUTIVE DIRECTOR 7032436910 2022-11-15 1 ANDREW LENNON 999009999 RICHARD J LOCASTRO CPA P00288314 3019519090 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z ANDREW LENNON 2300 WILSON BOULEVARD 200 ARLINGTON VA 222015435 8234482 0 X WWW.SEACADETS.ORG X 1958 VA SEE PART III, LINE 1. 25 24 24 2500 0 0 4884480 6639461 791725 1402540 16672 43239 137948 149242 5830825 8234482 35500 36220 0 0 2283149 2188679 0 0 55882 3359181 4961976 5677830 7186875 152995 1047607 5528516 6985927 2862073 3484474 2666443 3501453 X TO GIVE YOUNG PEOPLE MENTAL, MORAL, AND PHYSICAL TRAINING THROUGH THE MEDIUM OF NAVAL AND OTHER INSTRUCTION, WITH THE OBJECTIVE OF DEVELOPING PRINCIPLES OF PATRIOTISM AND GOOD CITIZENSHIP, INSTILLING IN THEM A SENSE OF DUTY, DISCIPLINE, SELF-RESPECT, SELF-CONFIDENCE, AND A RESPECT FOR OTHERS. TO ENCOURAGE YOUNG AMERICANS TO DEVELOP AN INTEREST AND SKILL IN BASIC SEAMANSHIP AND ITS NAVAL ADAPTATIONS, AND TRAIN THEM IN SEAGOING SKILLS IN A DRUG-FREE, ALCOHOL-FREE, GANG-FREE ENVIRONMENT. 0 0 5792240 36220 1533072 TO DEVELOP AN INTEREST AND SKILL IN SEAMANSHIP AND PROVIDE INSTRUCTION IN LEADERSHIP, COURAGE AND COMMITMENT, THE USNSCC TRAINING PROGRAM ACQUAINTS CADETS WITH CPR AND FIRST AID, SWIMMING, LIFESAVING AND WATER SAFETY, HEALTH AND HYGIENE IN A DRUG-FREE, GANG-FREE ENVIRONMENT THROUGH LECTURES AND HANDS-ON PRACTICE.THE STANDARDIZED TRAINING PROGRAM PROVIDES APPROXIMATELY 8,300 TRAINING OPPORTUNITIES AT NAVY OR COAST GUARD BASES, SHIPS AND AIRCRAFT SQUADRONS. CADETS HAVE A DIVERSE SELECTION OF ADVANCED TRAINING INCLUDING AVIATION, SHIP PROPULSION SYSTEMS, SUBMARINE SYSTEMS, MEDICAL/HOSPITAL/SURGICAL, LEGAL/JAG CORPS, HOMELAND SECURITY, NAVY SEAL, BASIC MARINE MAMMAL SCIENCES, SAILING, SCUBA DIVING, AMPHIBIOUS OPERATIONS, MATH, ENGINEERING AND MUCH MORE.THE PROGRAM EMPHASIZES LEADERSHIP SKILLS, WHILE CADETS ARE EXPOSED TO A VARIETY OF CIVILIAN AND MILITARY CAREER OPPORTUNITIES AND ENCOURAGED TO PARTICIPATE IN CIVIC ACTIVITIES. 5792240 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 25 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 24 1 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN UT VA WV WI X ANDREW LENNON 7032436910 2300 WILSON BOULEVARD 200 ARLINGTON VA 222015435 ANDREW LENNON EXECUTIVE DIRECTOR (FROM 5/2021) 40.00 X X 131000 0 28543 TIMOTHY D MOON CHAIRMAN 1.00 X X 0 0 0 LYNN ATKINSON VICE CHAIRMAN 1.00 X X 0 0 0 GARY R GERTZ VICE PRESIDENT 1.00 X X 0 0 0 KEITH A LARSON VICE PRESIDENT 1.00 X X 0 0 0 JOHN G SUTTER TREASURER (FROM 6/2021) 1.00 X X 0 0 0 ALTHEA LESLIE TREASURER (UNTIL 6/2021) 1.00 X X 0 0 0 DAVID L FORD DIRECTOR 1.00 X 0 0 0 JAMES MALLOY DIRECTOR 1.00 X 0 0 0 SEAN CROSS DIRECTOR 1.00 X 0 0 0 DOUG ASBJORNSON DIRECTOR 1.00 X 0 0 0 CYNTHIA MILLER DIRECTOR 1.00 X 0 0 0 ANTHONY COWDEN DIRECTOR 1.00 X 0 0 0 BRANDON EARHART DIRECTOR 1.00 X 0 0 0 ROYCEALEE WOOD DIRECTOR 1.00 X 0 0 0 TOM PRUTER DIRECTOR 1.00 X 0 0 0 THOMAS KLOMPS DIRECTOR 1.00 X 0 0 0 RONNEY A WRIGHT DIRECTOR 1.00 X 0 0 0 SARAH HIGGINS DIRECTOR 1.00 X 0 0 0 JOHN ALGER DIRECTOR 1.00 X 0 0 0 VINCE PATTON DIRECTOR 1.00 X 0 0 0 JR HALEY DIRECTOR 1.00 X 0 0 0 ANNIE ANDREWS DIRECTOR 1.00 X 0 0 0 JIM SKETCHLEY DIRECTOR 1.00 X 0 0 0 TOM O'MALLEY DIRECTOR 1.00 X 0 0 0 DAVID HULL DEPUTY DIRECTOR (UNTIL 6/2021) 40.00 X 144911 0 18883 RICHARD QUEST ASST. DEPUTY DIRECTOR (UNTIL 6/2021) 40.00 X 80580 0 16239 KATHERINE RIZZO DIRECTOR OF FINANCE (UNTIL 10/2021) 40.00 X 91194 0 6882 ROBIN GRAF MOON INTRM. EXECUTIVE DIR. (UNTIL 5/2021) 40.00 X 60000 0 0 507685 0 70547 2 0 1 0 COASPIRE LLC 4031 UNIVERSITY DRIVE SUITE 100 FAIRFAX VA 22031 LOBBYING 102000 1 5296 448296 6121585 64284 6639461 TRAINING FEES 900099 738714 738714 REGISTRATION FEES 900099 663826 663826 1402540 42979 42979 21390 21390 260 0 260 260 260 130492 0 130492 130492 MISC. REVENUE 900099 -2640 -2640 -2640 8234482 1533032 0 61989 36220 36220 578232 307526 270706 1400361 1222367 177994 43772 35250 8522 31123 29093 2030 135191 100142 35049 51350 51350 154850 154850 102000 102000 150 150 362489 274604 32003 55882 650 650 306374 260131 46243 4505 4505 1071 1071 104486 84905 19581 237283 236164 1119 24205 24205 224011 216775 7236 TRAINING 2768264 2602459 165805 DUES & SUBSCRIPTIONS 255938 75156 180782 UNIFORMS 62175 10848 51327 SECURITY CHECKS 40417 40226 191 261758 260374 1384 7186875 5792240 1338753 55882 3901911 4424872 669591 671030 924 614635 99371 263365 462382 420298 43511 42084 813208 969941 5528516 6985927 249468 220311 76924 368718 2612605 2818521 2862073 3484474 X 2576733 3411743 89710 89710 2666443 3501453 5528516 6985927 X 1047607 114903 -327500 X 0 1 X 1 1 1 X 3411303 5422191 6644243 4884480 6639461 27001678 3411303 5422191 6644243 4884480 6639461 27001678 81013 26920665 61418 67914 82778 33757 64369 310236 13395 8990 16026 4910 1614 44935 27356849 9158222 0.98410 0.98000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 0 0 0 1 102000 0 0 102000 0 PART II-B, LINE 1: THE LOBBYING WORK OF THE U.S. NAVAL SEA CADET CORPS ADVANCES THE TAX-EXEMPT PURPOSES OF THE ORGANIZATION, WITH A FOCUS ON PROVIDING BASIC AND ADVANCED TRAINING OPPORTUNITIES IN MILITARY, MARINE AND PROFESSIONAL AREAS FOR AMERICA'S YOUTH. THE USNSCC ADVOCATED FOR AN APPROPRIATIONS INCREASE IN SUCH TRAINING PROGRAMS AS SCIENCE, TECHNOLOGY, ENGINEERING AND MATH, LEADERSHIP COURSES, MEDICAL TRAINING AND OTHER FIELD OPERATIONS TRAINING. THE UNSCC'S LEGISLATIVE ADVOCACY WAS FOCUSED ON VISITS WITH LEGISLATIVE STAFFS REGARDING PROGRAM ACTIVITY IN THEIR DISTRICT OR STATE, AS WELL AS ON THE STATUS OF OUR NATIONAL PROGRAM AND FEDERAL FUNDING, SOMETIMES ACCOMPLISHED THROUGH DISTRIBUTION OF OUR ANNUAL REPORT. 26973 25100 1873 435409 395198 40211 42084 REFUNDABLE ADVANCE 2818521 2818521 X 8225783 114903 204048 318951 7906832 150 327500 327650 8234482 7390773 204048 204048 7186725 150 150 7186875 PART X, LINE 2: FOR THE YEAR ENDED DECEMBER 31, 2021, USNSCC HAS DOCUMENTED ITS CONSIDERATION OF FASB ASC 740-10, INCOME TAXES, THAT PROVIDES GUIDANCE FOR REPORTING UNCERTAINTY IN INCOME TAXES AND HAS DETERMINED THAT NO MATERIAL UNCERTAIN TAX POSITIONS QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: RECOGNITION OF PPP LOAN IN 2021 ON FORM 990, RECOGNIZED AS 327,500. INCOME ON FINANCIAL STATEMENTS IN 2020 1 SCHOLARSHIPS 19 36220 PART I, LINE 2: THE ORGANIZATION PROVIDES THE SCHOLARSHIP AMOUNTS DIRECTLY TO THE UNIVERSITIES, ON BEHALF OF THE SCHOLARSHIP RECIPIENTS, AND NO MONITORING IS NEEDED. X 1 0 0 0 0 0 0 1 0 DAVID HULL DEPUTY DIRECTOR (UNTIL 6/2021) 88911 0 0 0 56000 0 7246 0 11637 0 163794 0 0 0 ANDREW LENNON EXECUTIVE DIRECTOR (FROM 5/2021) 115000 0 16000 0 0 0 6550 0 21993 0 159543 0 0 0 PART I, LINE 4A DAVID HULL AND RICHARD QUEST RECEIVED SEVERANCE PAYMENTS OF $56,000 AND $5,325, RESPECTIVELY. PART I, LINE 7 ANDREW LENNON RECEIVED A BONUS OF $16,000. FORM 990, PART VI, SECTION A, LINE 2 ROBIN GRAF MOON AND TIMOTHY MOON HAVE A FAMILY RELATIONSHIP. FORM 990, PART VI, SECTION B, LINE 11B IT IS POLICY THAT THE U.S. NAVAL SEA CADET CORP'S FINANCE COMMITTEE, EXECUTIVE DIRECTOR, AND THE CHAIRMAN OF THE BOARD OF DIRECTORS, REVIEWS THE FORM 990 THAT IS FILED ON THE ORGANIZATION'S BEHALF BEFORE IT IS FILED WITH THE IRS. A BOARD RESOLUTION IS NOT REQUIRED IN ORDER FOR THE FORM 990 TO BE FILED. FORM 990, PART VI, SECTION B, LINE 12C THE U. S. NAVAL SEA CADET CORPS HAS A WRITTEN CONFLICT OF INTEREST POLICY STATING THAT ALL DIRECTORS, OFFICERS, AGENTS, AND EMPLOYEES OF THIS ORGANIZATION SHALL DISCLOSE ALL REAL OR APPARENT CONFLICTS OF INTEREST THAT THEY DISCOVER OR THAT HAVE BEEN BROUGHT TO THEIR ATTENTION IN CONNECTION WITH THIS ORGANIZATIONS ACTIVITIES. ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO EXECUTE AND CONFIRM COMPLIANCE WITH THIS CONFLICT OF INTEREST POLICY UPON BECOMING A MEMBER OF THIS BOARD. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF ALL EMPLOYEES IS REVIEWED BY THE EXECUTIVE DIRECTOR USING DATA AS TO COMPARABLE COMPENSATION FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITIONS AT SIMILARLY SITUATED ORGANIZATIONS. ALL COMPENSATION ARRANGEMENTS ARE APPROVED AND DOCUMENTED BY THE CHAIRMAN OF THE BOARD. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS REVIEWED, AUTHORIZED, AND DOCUMENTED BY THE CHAIRMAN OF THE BOARD. THE LAST COMPENSATION REVIEW TOOK PLACE DECEMBER 2019. FORM 990, PART VI, SECTION C, LINE 19 IF THE GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION, BYLAWS, AND CONSTITUTION) AND CONFLICT OF INTEREST POLICY OF OUR ORGANIZATION ARE SUBJECT TO THE FEDERAL PUBLIC DISCLOSURE RULES (OR STATE PUBLIC DISCLOSURE RULES), THESE DOCUMENTS WILL BE MADE PUBLICLY AVAILABLE AS APPLICABLE LAW MAY REQUIRE. OTHERWISE, THE GOVERNING DOCUMENTS AND CONFLICT OF INTEREST POLICY WILL BE PROVIDED TO THE PUBLIC AT THE DISCRETION OF MANAGEMENT. FORM 990, PART XI, LINE 9: RECOGNITION OF PPP LOAN ON FORM 990 IN 2021 -327,500. FORM 990, PART XI, LINE 9 - CHANGE IN NET ASSETS: ON APRIL 26, 2021, USNSCC RECEIVED LOAN PROCEEDS IN THE AMOUNT OF $368,718 UNDER THE PAYCHECK PROTECTION PROGRAM. THE PROMISSORY NOTE CALLS FOR MONTHLY PRINCIPAL AND INTEREST PAYMENTS AMORTIZED OVER THE TERM OF THE PROMISSORY NOTE WITH A DEFERRAL OF PAYMENTS UNTIL FORGIVENESS IS DETERMINED. UNDER THE CORONAVIRUS AID, RELIEF, AND ECONOMIC SECURITY ACT (CARES ACT), THE PROMISSORY NOTE MAY BE FORGIVEN BY THE SMALL BUSINESS ADMINISTRATION (SBA) IN WHOLE OR IN PART. DURING 2021, USNSCC USED A PORTION OF THE PROCEEDS FOR PURPOSES CONSISTENT WITH THE PAYCHECK PROTECTION PROGRAM AND APPLIED FOR FORGIVENESS. ON SEPTEMBER 20, 2022, USNSCC RECEIVED FORGIVENESS IN THE AMOUNT OF $183,479. USNSCC WILL RECORD REVENUE FROM DEBT EXTINGUISHMENTS DURING THE YEAR ENDED DECEMBER 31, 2022. ON SEPTEMBER 20, 2022, USNSCC REPAID THE REMAINING BALANCE OF $185,239, WHICH WAS NOT FORGIVEN, TO THE SBA. NAVY LEAGUE OF THE UNITED STATES 2300 WILSON BLVD STE 200 ARLINGTON VA 22201 530116710 BE A SOURCE OF INFORMATION TO THE GENERAL PUBLIC, PROVIDE DIRECT ASSISTANCE NY 501(C)(3) LINE 7 N/A 0 US NAVAL SEA CADET FOUNDATION 2300 WILSON BLVD STE 200 ARLINGTON VA 22201 562408734 PROVIDE SCHOLARSHIPS AND FUNDS FOR POST-SECONDARY EDUCATION AND TRAINING MA 501(C)(3) LINE 12C, III-FI USNSCC 0 0 0 1 0 0 0 0 0 0 0 1 1 0 1 0 0 0 0 0 NAVY LEAGUE OF THE UNITED STATES C 448296 ACTUAL AMOUNT US NAVAL SEA CADET FOUNDATION L 0 ACTUAL AMOUNT US NAVAL SEA CADET FOUNDATION N 0 ACTUAL AMOUNT NAVY LEAGUE OF THE UNITED STATES K 204048 FMV--IN-KIND